Individuals

​​​​​​What's new for tax year 2020

Due dates for individuals

March 15, 2021

  • Partnership returns. Please see OR-65 for due dates for non-calendar-year filers.

April 15, 2021

  • 2020 individual income tax and balance-due payments.
  • 2020 statewide transit individual tax returns and balance-due payments.
  • 2020 contributions to a Roth or traditional IRA.
  • 2020 trust and estate returns (Form OR-41) and payments.
  • 2020 TriMet and Lane Transit District self-employment tax returns and payments.
  • 2021 first quarter individual estimated tax payments.
  • Last date to file individual refund claims for tax year 2017.
  • Senior and disabled property tax deferral applications.​

June 15, 2021

  • 2021 second quarter individual estimated tax payments.

September 15, 2021

  • 2021 third quarter individual estimated tax payments.

October 15, 2021

  • 2020 individual income tax returns filed on extension.

January 18, 2022

  • 2021 fourth quarter individual estimated tax payments.
The following information is a summary of updates for tax year 2020. See Publication OR-17 for full details.

New information

Earned income credit (EIC). Oregon's EIC has increased to 12 percent of the federal earned income tax credit (EITC) if you have a qualifying dependent under age 3 at the end of the tax year. For all other qualified taxpayers, the Oregon EIC is now 9 percent of your federal EITC. See “Refundable credits" in Publication OR-17 for more information.

Presidentially declared disasters. If you were affected by a presidentially declared disaster during 2020, be sure to check the “Federal disaster relief" box on your Oregon return.

Disaster relief—underpayment interest. Were you unable to make one or more estimated tax pay­ments on time due to a presidentially declared disaster or other unusual circumstances? If so, you won't be charged underpayment interest on those installments. See “Underpayment of Estimated Tax," Form OR-10 Instructions, and our website for more information.

Special Oregon medical subtraction. You or your spouse must be age 66 or older on December 31, 2020 to qualify for the subtraction. See “Special Oregon medical subtraction" in Publication OR-17 for more information.

Federal tax liability subtraction. The federal tax subtraction limit is $6,950 ($3,475 if married filing separately) for 2020. It may be limited further based on your adjusted gross income (AGI). See “Federal income tax liability" in “Subtractions" in Publication OR-17 for more information.

Short-line railroad credit. A tax credit is now avail­able for taxpayers who improve short-line railroad property. See “Carryforward credits" in Publication OR-17 for more information.

Credits for Oregon 529 College Savings Network and ABLE account contributions. Starting with contribu­tions made in tax years beginning on or after January 1, 2020, a tax credit based on your contributions to an Oregon College or MFS 529 Savings Plan account or an ABLE account may now be claimed. See these top­ics under “Refundable credits" in Publication OR-17 for more information.

Note: Excess contributions made in tax years begin­ning before January 1, 2020 may be carried forward and subtracted for up to four years, subject to annual limitations. See “Subtractions" in Publication OR-17.

Political contributions credit. The AGI limit for claiming this credit has been lowered to $150,000 for married taxpayers filing a joint return and $75,000 for all others. See “Standard credits" in Publication OR-17 for more information.

Important reminders

Revenue Online. Revenue Online provides convenient, secure access to tools for managing your Oregon tax account. With Revenue Online, you can:
  • Check the status of this year’s refund.
  • View and print letters from us.
  • Make or schedule payments.
  • Securely communicate with us.
  • Check balances and view your tax account history.
  • Submit your requests (such as penalty waivers or appeals) or information we’ve requested from you.
  • View your Form 1099-G, if applicable.

Tax professionals with third-party access have additional benefits, such as viewing clients’ accounts. For more information and instructions on setting up your personal account, go to Revenue Online.

Military pay. Oregon doesn't tax your military pay if you aren't an Oregon resident. If you performed active military service in 2020, and your Defense Finance and Accounting System payroll address was outside Oregon, Oregon considers you to be a nonresident and won't tax your military pay. If you are an Oregon resident, you may continue to subtract federally taxable military pay from your Oregon income if you earned it outside Oregon from August 1, 1990, through the date the president sets as the end of combat activities in the Persian Gulf. The president had not declared an end to combat activities when this publication was last revised. For more information about residency and the Oregon military pay subtractions, see “Military personnel" in Publication OR-17.

Federal centralized partnership audit regime (CPAR). Oregon recognizes CPAR, the federal regime for auditing partnerships. See “Audits and appeals" and “Other items" in the Publication OR-17 for more information.

Working family household and dependent care (WFHDC) credit. All filers who claim this credit must use Schedule OR-WFHDC, Oregon Working Family Household and Dependent Care Credit. There's no sepa­rate schedule for part-year or nonresident filers.

Fiduciary returns. Oregon fiduciary return filers can find information such as, when the treatment of an item may differ from the treatment on personal income tax returns in Publication OR-17, as well as the instruc­tions for Form OR-41, Oregon Fiduciary Income Tax Return.

Statewide transit tax (STT). This income tax funds public transportation services and improvements within Oregon. The tax is equal to one-tenth of 1 percent (0.1% or 0.001) of the wages received by an employee who is an Oregon resident or an employee who is a nonresident but who performs services in Oregon. If you are an Oregon resident or nonresident and work for a business in Oregon, your employer is required by law to withhold the STT from your wages automatically. If you are an Oregon resident and work for an employer outside of Oregon, your employer isn't required to withhold the tax on your behalf but may choose to do so voluntarily. If your out-of-state employer doesn't withhold the STT from your wages, you must file Form OR-STI, Statewide Transit Individual Tax Return, and pay the tax due by April 15, 2021. See the instructions for Form OR-STI.

Market-based sourcing. Nonresident taxpayers must apportion their business income from sales of services and intangible property according to market-based sourcing principles rather than cost of performance. See ORS 314.665, 314.666, and OAR 150-314-0435.

Payment options. We accept tax payments by check, money order, debit card, and credit card. See “Payments" in Publication OR-17.

Direct deposit. Instead of receiving your refund check in the mail, you may have your refund deposited directly into your account that accepts electronic deposits. See "Direct deposit of refund" in "Refunds" in Publication OR-17. You can also have your refund deposited directly into an Oregon College or MFS 529 Savings Plan account. You may choose up to four accounts. See our full-year and part-year/nonresident booklets for more information.

Minimum refund. Under Oregon law, the minimum refund that can be issued is $1.

Minor child's return and signature. If your child must file a tax return, you may sign the child's name as their legal agent. Sign the child's name and then write “By (your signature), parent (or legal guardian) for minor child."

Deceased person's return. A final return for a person who died during the calendar year must be filed if a return would normally be required. If a return must be filed, check the “Deceased" box after the person's name on the return. If you filed a final return with a refund and are unable to cash the refund check, you will need to return the check to us along with Form OR-243, Claim to Refund Due a Deceased Person. Download the form or contact us to order it. If you are a court-appointed personal representative or have filed a small estate affidavit and you need more information about trusts or estates, contact our Estate Unit at estate.help.dor@oregon.gov.

Additional exemption credits. Additional exemption credits for severely disabled taxpayers and for dis­abled children aren't available for taxpayers whose AGI is more than $100,000, regardless of filing sta­tus. For more information, see “Exemption credit" in Publication OR-17.

Oregon tax credits. Most Oregon tax credits are limited to your tax liability. However, report the full amount of each credit on Schedule OR-ASC or OR-ASC-NP, even if you can't use all of the credit this year. Some credits allow a carryforward of any unused amount. When you prepare this year's return, refer to last year's Schedule OR-ASC or OR-ASC-NP to see if you have any unused credit to carry forward. See “Carryforward credits" in Publication OR-17 to find out which credits you can carry forward to future years.

Registered domestic partners (RDPs). For Oregon tax purposes, same-sex RDPs are treated the same as married couples. References to “spouse" include RDPs.

Nonresident disaster relief workers. You don't need to file a return if you worked in Oregon solely to provide relief during a declared disaster or emergency. See “General information" in Publication OR-17 for more details.